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Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:1516

Out-of-state debt collection

Official textlegis.la.gov

# A.

To facilitate the collection of taxes, interest, penalties, and fees due to the Department of Revenue under any provision of this Title, the secretary is authorized to enter into contracts with collection contractors for the purpose of debt collection on behalf of the secretary, pursuant to the provisions of R.S. 39:1481 et seq.

# B.

The secretary shall enter into such contracts only with respect to the collection of obligations that have become collectible by distraint and sale, as provided by this Chapter, from debtors whose identifiable assets subject to distraint in Louisiana, are insufficient to satisfy the obligations owed. The contracts shall provide, at the discretion of the secretary, the rate of payment and the manner in which compensation for services shall be paid. The tax debtor shall pay the full amount of any additional charge for collection of any taxes, penalties, or interest which are referred to a collection contractor.

# C.

The secretary shall provide information to collection contractors concerning the accounts of individual debtors only to the extent necessary for the collection contractor to fulfill his contractual obligation. The information furnished by the secretary shall be considered confidential and privileged by the collection contractor and members of his staff, to the same extent as provided by R.S. 47:1508.

# D.

Prior to entering into any contract authorized pursuant to this Section, the secretary shall require a performance bond from the collection contractor in an amount not to exceed one hundred thousand dollars.

# E.

With the approval of the secretary, the collection contractor may file suit, at his expense, in the name of the secretary in the courts of other states for the purpose of collecting tax debt.

# F.

The provisions of this Section shall not be construed to affect in any manner any rights and remedies available to a tax debtor under this Chapter.

# G.

For purposes of this Section, "collection contractor" means one or more private persons, companies, associations, or corporations who provide debt collection services outside the state.

Last amended: Acts 1988, No. 49, §1, eff. June 17, 1988; Acts 1997, No. 658, §2.

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In this chapter (37 sections)
  1. 47:1501 · Definitions
  2. 47:1502 · Administration by collector
  3. 47:1502.1 · Merger and consolidation of state tax collector for the…
  4. 47:1503 · Powers of authorized representatives of collector
  5. 47:1504 · Organization of Department of Revenue
  6. 47:1504.1 · Criminal history information; access to federal tax…
  7. 47:1505 · Collector's bond
  8. 47:1506 · Collector's records
  9. 47:1506.1 · Microfilm or microfiche records; electronic digitized…
  10. 47:1507 · Authentication of secretary's records; fees for searching for…
  11. 47:1508 · Confidentiality of tax records
  12. 47:1508.1 · Unauthorized disclosure of information
  13. 47:1509 · Publication of tax information
  14. 47:1510 · Preservation of returns and reports
  15. 47:1511 · Power to make rules and regulations
  16. 47:1512 · Power to employ counsel; attorney fees
  17. 47:1513 · Power to administer oaths
  18. 47:1514 · Power to extend time to file returns and pay tax
  19. 47:1515 · Prohibition of class action lawsuits
  20. 47:1515.1 · Sales tax refund; new housing construction
  21. 47:1515.2 · Authority to collect fees; office of conservation
  22. 47:1515.3 · Authority to collect severance taxes; Department of…
  23. 47:1516 · Out-of-state debt collection
  24. 47:1516.1 · In-state debt collection
  25. 47:1517 · Tax exemption budget
  26. 47:1517.1 · Tax incentives; state agencies and state offices that…
  27. 47:1517.2 · Tax incentive and economic development program evaluation…
  28. 47:1518 · Authority to require whole-dollar reporting on tax returns
  29. 47:1519 · Payment of taxes by electronic funds transfer; credit or…
  30. 47:1520 · Electronically filed returns; signatures
  31. 47:1520.1 · Electronically filed returns; signatures and direct deposit
  32. 47:1520.2 · Electronically filed claims for refunds; overpayment of…
  33. 47:1521 · Immediate disposition of collections
  34. 47:1522 · Alternative dispute resolution
  35. 47:1523 · Reciprocal agreements; federal government
  36. 47:1524 · Tax credit registry; requirements; limitations
  37. 47:1525 · Louisiana Tax Institute; membership, terms, and duties and…
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